FEDERAL COKE CORPORATION v. DRISCOLL

No. 8827.

27 F.Supp. 226 (1939)

FEDERAL COKE CORPORATION v. DRISCOLL, Collector of Internal Revenue.

District Court, W. D. Pennsylvania.

March 27, 1939.


Attorney(s) appearing for the Case

Reed, Smith, Shaw & McClay, W. A. Seifert, W. W. Booth, and Jos. G. Robinson, all of Pittsburgh, Pa., for plaintiffs.

C. F. Uhl, U. S. Atty., and Orris Bennett, Asst. U. S. Atty., both of Pittsburgh, Pa., James W. Morris, Asst. Atty. Gen., and Andrew D. Sharpe, Jas. P. Garland, and Courtnay Hamilton, Sp. Assts. to Atty. Gen., for defendant.


SCHOONMAKER, District Judge.

This is an action to recover a capital-stock excise tax imposed upon and paid by Sharon Coke Company for the year from June 1, 1935, to June 30, 1936, by virtue of the Revenue Act of 1936, c. 690, 49 Stat. 1648, 1733, Sec. 401, Tit. 26 U.S.C.A. § 1358a.

The sole question involved is whether or not the Sharon Coke Company was carrying on or doing business during the taxing period. By our findings of fact and conclusions of...

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